Judgements and Orders, Supreme Court and High courts of India

The Hon'ble Karnataka High Court in State of Karnataka & Ors. v. Unique Constructions & Ors. [Writ Appeal No. 615 of 2025 (GM-RES) dated June 10, 2026] partly allowed the appeal filed by the State of Karnataka and held that reimbursement of increment

The Hon’ble Gauhati High Court in Debabrata Bhowmick v. Union of India & Ors. [Writ Petition (C) No. 2332 of 2026 dated June 24, 2026] set aside the Order-in-Appeal whereby the appeal filed under Section 107 of the Central Goods and Services Tax Act,

The Hon’ble Karnataka High Court in M/s. Flex Enterprises &Anr. v. Superintendent of Central Tax [Writ Petition No. 13708 of 2026 c/w Writ Petition No. 13791 of 2026 dated June 12, 2026] quashed the orders cancelling the GST registrations of the Peti

The Hon'ble Allahabad High Court in Wilh Loesch India Pvt. Ltd. v. Deputy Commissioner and Another [Writ Tax No. 2765 of 2026 dated May 27, 2026] quashed the appellate order dismissing the appeal solely on the ground of limitation, without entering i

In a significant ruling, the Supreme Court has held that a foreign cruise operator carrying passengers in India is entitled to the benefit of Section 44B of the Income-tax Act, 1961, even where the cruise also provides hospitality and entertainment s

The Karnataka High Court has reiterated that an externment order, which curtails an individual's liberty and freedom of movement, cannot be sustained if passed in violation of the principles of natural justice.

The Supreme Court has held that indivisible turnkey contracts for the supply, installation, and commissioning of ATMs could not be subjected to service tax under the category of "Commissioning or Installation" prior to 1 June 2007, as the Finance Act

The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has quashed the reassessment proceedings initiated against Vertex International Private Limited for Assessment Year (AY) 2015-16 after holding that the notice issued under Section 148 of the Inco

The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has condoned a delay of 2,073 days in filing an appeal and deleted an addition of Rs. 11 lakh made on account of cash deposits in a joint bank account.

The Income Tax Appellate Tribunal (ITAT), Mumbai Bench, has deleted an addition of Rs. 7.24 lakh made against a property purchaser towards an alleged cash or “on-money” payment, holding that the addition was based solely on material found during a se